Analýza výkonnosti vybraného podnikatelského subjektu

Abstract

The objective of this diploma work is to investigate into performance, economic situation, financial standing, trends and general quality of economy of a chosen company, using a financial analysis. The diploma work also describes main, subsidiary and control processes, the result of which is sale of a product, interprets findings and proposes suitable actions that should enhance the company’s performance. The theoretical part defines general terms used within process managements, benefits of process management and its relations to quality management. The core part describes the financial analysis. First, sources of information for the financial analysis are described. Then, attention is paid to chosen procedures and methods. The starting point for the financial analysis is the horizontal and vertical analyses of financial statements. The ratio analysis deals with four basis areas: profitability, asset management, debt management and liquidity. The practical part is divided into two chapters. First, information is provided about the chosen entity – about its history, general characteristics, bodies, and organisational structure of the company. Attention is also paid to process-oriented management system. Main, subsidiary and control processes as well as the process of sale of products are described there. The core part of the work deals with analyses of the financial statements and ratios. Sources include annual reports prepared by the company. Missing information was acquired during consultations with certain managers. The final chapter evaluates the results and findings, identifies company’s weaknesses, emphasises company’s strengths, and proposes specific actions, incl. application methods, to be taken in order to increase the efficiency of the company.